Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper.

In a large mixing bowl, cream the softened butter and powdered sugar together until smooth and fluffy.

Add the vanilla extract and mix well.

Gradually stir in the all-purpose flour, mixing until the dough comes together.

Fold in the finely chopped pecans until evenly distributed throughout the dough.

Using your hands, shape the dough into small balls, about 1 inch in diameter, and place them on the prepared baking sheets, spacing them about 1 inch apart.

Bake the cookies in the preheated oven for 12-15 minutes, or until the bottoms are lightly golden. The tops should remain pale.

Remove the cookies from the oven and allow them to cool on the baking sheets for 5 minutes.

While the cookies are still warm, roll them in powdered sugar to coat them generously. Let them cool completely on a wire rack.

Once the cookies have cooled, roll them in powdered sugar again for a final coating before serving.